Section 809Z2 | Personal use rule ^F1

(1)Clothing, footwear, jewellery or watches meet the personal use rule if they—

(a)are property of a relevant person, and

(b)are for the personal use of a relevant individual.

(2)In this section—

(a)Repealed^F2

(b)“relevant individual” means an individual who is a relevant person by virtue of section 809M(2)(a), (b), (c) or (d) (the individual with income or gains, or a husband, wife, civil partner, child or grandchild).